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NAV NIRMAN (PVT.) LTD versus COMMISSIONER OF INCOME-TAX

The reduction of fines or the return of waivers has rejected the SC's request for a reduction and waiver of the loss assessing officer, announcing the imposition of a penalty for printing to the Income Commissioner. No penalty action can be initiated when a fine is imposed on the return of a deficit when the Commissioner observes that he failed to cooperate in the recovery proceedings against the record and the Commissioner ordered the Commissioner's unrelated material order. In view of this, the Commissioner has shown negligence by the Commissioner. The Indian Income Tax Act, 1961, is responsible for the repeal of section 271 (4A) [before deletion by the TL (Amendment) Act, 1975, 1 10 of 1975), section 273A (4). patent advocate from Pannu aqil lawyer